20.500.12556/DKUM-37367 SLOVENSKI DAVČNI SISTEM S POUDARKOM NA DDV SLOVENIAN TAX SYSTEM WITH EMPHASIS ON VAT Država že skozi vso zgodovino pobira različne davke, ki jih spreminja in dopolnjuje. Potrebni so za nemoteno delovanje javnega sektorja. Če so davki prenizki oziroma prihaja do prevelikega trošenja javnega sektorja, prihaja do sprememb oziroma reform v zvezi z davki. To se zelo jasno kaže v trenutnem dogajanju v Republiki Sloveniji. V državni blagajni prihaja do primanjkljaja, zato bi radi znižali stroške državnih izdatkov, povišati pa želijo tudi davke, da bi zmanjšali primanjkljaj. Davek na dodano vrednost se je preoblikoval iz prometnega davka, kar so zahtevale države članice, kot pogoj vstopa v Evropsko unijo. Kasneje so ga obnavljali in posodabljali, kar pa se še vedno dogaja in verjetno se bo tudi v prihodnosti še kaj spremenilo. Throughout the history the state has collected various sorts of taxes, which have been changed and complemented. These taxes are necessary for the public sector activities. If the tax is too low, and there are too many expenses in the public sector, the changes in the tax reforms are necessary. This is going on in Slovenia now. There is a deficit in the goverment budget, therefore they want to lower the expenses and increase taxes, to lower the deficit. Value added tax has been formed from sales tax, as required by other members of European Union as a condition for membership. Some changes have followed since the time it has been accepted. Later it has been renovated and upgraded and this is still happening and it will in the future. davek davčna osnova davčna stopnja davčna stopnja davčna olajšava davčni register davčna številka dohodnina davek na dodano vrednost Slovenija. tax tax base tax rate tax relief tax register tax code income tax value added tax Slovenia. true true false [M. Nedelko] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-08-28 17:31:49 2012-11-20 14:35:17 2022-04-23 23:04:42 2021-04-18 03:18:02 2012 0 Trnovska vas 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11208220 URN:SI:UM:DK:IWSBEXUU VS_Nedelko_Marjeta_2012.pdf VS_Nedelko_Marjeta_2012.pdf 1 3AA5918AF73964070B4B7DC651E27DF6 83579f5809706bf4f49d1cf10130c96b7f94c57f500a3c94e2a55d34a0b09ecc 357b68d7-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/2e21660a-ecbe-4cb7-8c18-7a45f82efe0f https://dk.um.si/Dokument.php?lang=slv&id=49176 Ekonomsko-poslovna fakulteta 0 0 0